If you have funds in your trust account that need to be returned to a client (known as “stale funds”), you first need to exercise due diligence to locate the client and attempt to return the funds to them or, in the case of a client’s death, their estate. If client is not found, monies should be considered subject to Iowa Code section 556.7. If time period specified in section 556.7 has not passed, the monies may be deposited in a separate, interest-bearing account in the name of the client. If and when the time period specified in section 556.7 has passed, follow the procedures specified in Iowa Code sections 556.11 and 556.13 .